Information for ruling 600015022
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2026
- Expiry date
- 24 Mar 2029
- Commodity code
- 9505109000 (opens in new tab)
- Description
- Product is a light up silver bauble garland. It is made up of baubles made of polystyrene and polypropylene which are attached by iron wire to a string light made of PVC cable with copper wiring with 20 mini LED bulbs. These string lights are battery operated by 3 AA batteries which are not included. The garland is designed to be used around banisters, a tree or around a doorway. The individual parts are machine made and then hand tied together.
- Keywords
-
- FOR CHRISTMAS
- WITH LED LIGHT
- FESTIVE DESIGN
- CHRISTMAS ARTICLES
- WITH LIGHTS
- PLASTIC BAUBLES
- GARLANDS
- BATTERY OPERATED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes GIR 3B - has been used as the Christmas aspect is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 950510 Articles for Christmas festivities 8 Digit Code 95051090 Of other materials. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 9505 including note (1)